Settlement Commission applications received and fee paid; writ challenge became infructuous, leaving the Commission to proceed in law.

Writ petitions challenging the proposed abolition of the Settlement Commission became infructuous once the taxpayers' settlement applications under Section 245C were received by the Commission and the prescribed fee was paid. The immediate grievance was therefore redressed, and Chapter XIX-A continued to govern the Commission's powers and procedure, allowing it to consider the applications in accordance with law. The HC declined to examine the merits and disposed of the petitions, leaving the Settlement Commission to proceed on the applications.

---

---

Issues: Whether the writ petitions survived for adjudication after the petitioners' settlement applications under the Income-tax Act, 1961 had been received by the Settlement Commission and the prescribed fee had been deposited.

Analysis: The petitions had been filed on the apprehension that, in view of the proposed amendment abolishing the Settlement Commission, the applications under Section 245C would not be accepted. The supplementary affidavit showed that the applications had in fact been received by the Income Tax Settlement Commission and the requisite fee had been paid. In that situation, the immediate grievance stood redressed. The Court also noted that Chapter XIX-A continued to govern the powers and procedure of the Settlement Commission, which could consider the applications in accordance with law. The Court expressly declined to examine the merits.

Conclusion: The petitions were disposed of as the apprehension no longer survived and the Settlement Commission was left to proceed in accordance with law.

---